Bankruptcy, Foreclosure & Collection Law

4.31

Tax Lien Foreclosures and Defenses

Credits Available
Credit Status Total
California MCLE Paralegal Approved 3 Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Carolina CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Approved 3 Total
Delaware Certified Paralegal Program Approved 3 Total
Florida Registered Paralegal Approved 3 Total
Indiana Paralegal CLE Approved 3 Total
Montana CLE Credit for Paralegals Approved 3 Total
North Carolina Continuing Paralegal Education Approved 3 Total
New Mexico Paralegal Division, State Bar of Approved 3 Total
Ohio Certified Paralegals Approved 3 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 3 Total
OnDemand
2 hours 59 minutes
J. Christian Manalli
Marlon Primes
Jessica Lehman
Michael Manniello
With J. Christian Manalli from Schoenberg Finkel Beederman Bell Glazer LLC + 3 others
Recorded December 10, 2025
Product ID 101325

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Overview

Actionable Tactics for Both Sides of Tax Lien Disputes

As property taxes rise and unpaid amounts continue to accumulate, government officials are resorting to tax lien foreclosures in order to collect payment. However, the procedures for these first-priority liens are complex. Learn the timelines, best practices and regulations so you can confidently represent your clients. Register today!

  • Gain practical knowledge of the statutory frameworks governing tax liens.
  • Distinguish between a tax lien sale and a tax deed sale.
  • Understand how tax liens are securitized and sold to investors.
  • Explore best practices for representing clients on either side of a tax lien dispute.

Abbreviated Agenda

  1. Tax Liens Overview: Types, Creation, Priority
  2. Federal Tax Lien Foreclosures and Defenses
  3. Tax Lien Certificates, Auctions, and Foreclosures
  4. Defenses to Tax Lien Foreclosure

Related Topics

Product ID 101325

Credit Details

Credits Available
Credit Status Total
California MCLE Paralegal Approved 3 Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Carolina CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Approved 3 Total
Delaware Certified Paralegal Program Approved 3 Total
Florida Registered Paralegal Approved 3 Total
Indiana Paralegal CLE Approved 3 Total
Montana CLE Credit for Paralegals Approved 3 Total
North Carolina Continuing Paralegal Education Approved 3 Total
New Mexico Paralegal Division, State Bar of Approved 3 Total
Ohio Certified Paralegals Approved 3 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 3 Total
Select Jurisdiction
CLE
Paralegal

Agenda

All times are shown in

  1. Tax Liens Overview: Types, Creation, Priority

    1. Statutory Basis for Tax Liens and Foreclosures
    2. Tax Liens vs. Mortgages/Other Encumbrances

  2. Federal Tax Lien Foreclosures and Defenses

    1. Attachment, Duration, and Priority
    2. Judicial and Non-Judicial Foreclosure Procedures
    3. Right of Redemption Under Federal Law

  3. Tax Lien Certificates, Auctions, and Foreclosures

    1. Tax Lien Sale vs. Tax Deed Sale
    2. Notifying the Homeowner
    3. Bidding Procedures at Auctions
    4. Securitization of Liens
    5. Redemption Periods and Timelines
    6. Impact on Title Insurance

  4. Defenses to Tax Lien Foreclosure

    1. Procedural (Lack of Jurisdiction, Improper Service)
    2. Substantive (Erroneous Assessment, Payment, Bankruptcy)
    3. Constitutional Challenges (Due Process Violations)
    4. Quiet Title Actions as a Defensive Strategy

Who Should Attend

This legal course is designed for attorneys. It will also benefit bankruptcy, tax, municipal, real estate, and title professionals. Paralegals will find it helpful, as well.

Speakers

J. Christian Manalli
J. Christian
Manalli
Schoenberg Finkel Beederman Bell Glazer LLC
Marlon A Primes
Marlon A.
Primes
Brennan, Manna & Diamond, LLC
Jessica Lehman
Jessica
Lehman
Journey Bank
Michael C Manniello
Michael C.
Manniello
Cullen and Dykman LLP
Speaker bio
J. Christian Manalli

J. Christian Manalli

Schoenberg Finkel Beederman Bell Glazer LLC
J. Christian Manalli

is a partner in the Chicago office of Schoenberg Finkel Beederman Bell Glazer LLC, and joins the firm's estate planning and probate administration, tax, not for profit organizations, and corporate transactions and counseling practice groups. Mr. Manalli focuses on estate planning, tax planning, and tax preparation for individuals, trusts, tax exempt organizations and business entities, asset protection planning, probate and trust administration, contested trust and estate litigation, guardianships, elder law, the representation of parties in the sale or purchase of a business, corporate and business law, and forming corporations, LLCs, limited partnerships, and organizations exempt from tax under IRC section 501(c)3. He earned his B.S. degree from Purdue University and his J.D. degree from Loyola University Chicago School of Law. Mr. Manalli is a member of the Illinois State Bar Association and the Chicago Bar Association.

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Speaker bio
Marlon A Primes

Marlon A. Primes

Brennan, Manna & Diamond, LLC
Marlon Primes

is a partner in the Cleveland office of Brennan, Manna & Diamond, LLC. He is a distinguished former assistant U.S. attorney for the Northern District of Ohio, with over 30 years of experience. Mr. Primes has transitioned to serve as co-chair of BMD's business and tort litigation practice, and represents companies across the U.S. in high-stakes litigation. He has handled a wide variety of complex civil litigation in state, federal and appellate courts, including jury trials and appellate actions. Mr. Primes earned his B.S. degree from Ohio University and his J.D. degree from Georgetown University Law Center.

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Speaker bio
Jessica Lehman

Jessica Lehman

Journey Bank
Jessica Lehman

is an attorney and Executive Vice President/Director of Trust Services with Journey Bank, based out of Bloomsburg, Pennsylvania. Jessica was previously a partner with Hill, Turowski, James & Lehman, LLP. She practiced in the areas of real estate, business law, family law and estate planning. Ms. Lehman is a licensed title agent with First American Title Insurance Company. She is a member of the Pennsylvania Bar Association and the President of the Columbia-Montour Bar Association. Ms. Lehman earned her B.S. degree from Lycoming College and her J.D. degree from Widener Commonwealth School of Law.

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Speaker bio
Michael C Manniello

Michael C. Manniello

Cullen and Dykman LLP
Michael Manniello

is Partner with Cullen and Dykman LLP. He concentrates his practice on residential and commercial mortgage lending and foreclosure and enforcement of lenders' rights. Prior to joining the firm, Mr. Manniello served as the senior associate of the foreclosure group of one of Long Island's largest law firms, where he worked with a recognized authority on New York foreclosure law. In addition to representing some of largest mortgage servicers in the United States, as ranked by the Mortgage Bankers Association of America, in foreclosures at the trial level, he has made numerous appearances before the Appellate Division of the Supreme Court of the State of New York. There Mr. Manniello has argued complex issues including standing, usury, waiver and the effect of notice of pendency, and statute of limitations. Both the bench and bar have cited favorable decisions issued in those matters. He is admitted to practice law in the New York (1988); Superior Court, Connecticut (1988); and U.S. District Court (Eastern, Western, Northern, Southern districts of New York), U.S. States Court of Appeals for the Second Circuit (2001). Mr. Manniello earned his J.D. degree from Hofstra University School of Law and his B.S. degree from New York University, School of Business and Public Administration.

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